Professional Documents
Culture Documents
Valor inicial
100
Valor residual
20
Vida til
10
Tasa inters
20%
1. Linea recta
d
D
0
0
0
1
8
8
2
8
16
3
8
24
4
8
32
5
8
40
6
8
48
7
8
56
8
8
64
9
8
72
10
8
80
S/.33.54
2. Amortizacion
d
D
0
0.00
0.00
1
3.08
3.08
2
3.08
6.78
3
3.08
11.22
4
3.08
16.54
5
3.08
22.93
6
3.08
30.60
7
3.08
39.80
8
3.08
50.85
9
3.08
64.10
10
3.08
80.00
S/.12.92
3. Interes sobre capital
d
D
0
0.00
0.00
1
23.08
23.08
2
23.08
50.78
3
23.08
84.02
4
23.08
123.90
5
23.08
171.77
6
23.08
229.20
7
23.08
298.12
8
23.08
380.83
9
23.08
480.08
10
23.08
599.17
VA
96.77
619.17
4. Tasa decreciente
d
D
0
0.00
0.00
0.1
1
10.00
10.00
2
9.00
19.00
3
8.10
27.10
4
7.29
34.39
5
6.56
40.95
6
5.90
46.86
7
5.31
52.17
8
4.78
56.95
9
4.30
61.26
10
3.87
65.13
V
100
92
84
76
68
60
52
44
36
28
20
227.669457
V
100.00
96.92
93.22
88.78
83.46
77.07
69.40
60.20
49.15
35.90
20.00
100.00
V
100.00 3.23011166
96.92
93.22
88.78
83.46
77.07
69.40
60.20
49.15
35.90
20.00
619.17 VF
V
100.00
90.00
81.00
72.90
65.61
59.05
53.14
47.83
43.05
38.74
34.87
5. Aos digitos
d
0
1
2
3
4
5
6
7
8
9
10
D
0.00
14.55
13.09
11.64
10.18
8.73
7.27
5.82
4.36
2.91
1.45
0.00
14.55
27.64
39.27
49.45
58.18
65.45
71.27
75.64
78.55
80.00
V
100.00
85.45
72.36
60.73
50.55
41.82
34.55
28.73
24.36
21.45
20.00
Metodos de depreciacin
Valor en libros
120
Valor en libros
100
Recta
80
Amort
60
Interes
40
Digitos
Decreciente
20
0
11
Periodos
Metodos de depreciacin
Depreciacin acumulada
700
600
500
Recta
400
Amort
300
Interes
Digitos
200
100
0
3 4 5
7 8 9 10 11
Periodos
DEPRECIACION
1) Prdida de valor de un bien
Uso
Tecnologa
Social
(Motores)
(PC)
(Luchetti)
Ecologa
Valor inicial
Dj
dj
Vj
Valor residual p
dj
Vj
Dj
j-1
Depreciacin en el periodo j
Valor en libros en el periodo j
Depreciaicin acumulada al periodo j
Depreciacin lineal
dj =
(P-p)/n
Dj =
j (dj)
Vj =
P-Dj
[P-p] i
[(1+i)^ n - 1]
[ P (1 + i) ^n -p] i
[(1+i)^ n -1]
P
rP
Po-do =
rP1
P1-d1 =
Pn=
P (1-r)
P (1-r)^2
P (1-r)^n
r=
1 - (p/P)^ (1/n)
Calculado
r1 =
1/n
Simple
r2=
2/n
Doblemente decreciente
dj =
(n-j+1) [P-p]
n(n+1)
100
20
0
80
24
56
100
20
20
60
18
42
8000
1000
125000
20000
25000
35000
30000
15000
d
0
1
2
3
4
5
D
0
1120
1400
1960
1680
840
V
0
1120
2520
4480
6160
7000
8000
6880
5480
3520
1840
1000
Valor inicial
Valor residual
Vida til
Tasa inters
1. Linea recta
0
1
2
3
4
5
6
7
8
9
10
100
20
10
10%
d
0.00
14.55
13.09
11.64
10.18
8.73
7.27
5.82
4.36
2.91
1.45
S/.56.08
10%
D
0.00
14.55
27.64
39.27
49.45
58.18
65.45
71.27
75.64
78.55
80.00
20
V
100.00
85.45
72.36
60.73
50.55
41.82
34.55
28.73
24.36
21.45
20.00
S/.76.08
d
0
1
2
3
4
5
6
7
8
9
10
0.00
14.55
13.09
11.64
10.18
8.73
S/.86.98
D
0.00
14.55
27.64
39.27
49.45
58.18
V
100.00
85.45
72.36
60.73
50.55
41.82